KOTHAKOTA RAMA RAO,RAYAGADA vs. ACIT, CENTRAL CIRCLE-1, BHUBANESWAR

In the result, appeals of the assessee i

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./Ita No.132/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P & आयकर अऩीऱ सं./Ita Nos.19&20/Ctk/2019 & Ita No.386/Ctk/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तारीख / Date Of Hearing : 15/07/2020 घोषणा की तारीख/Date Of Pronouncement : 31/08/2020 आदेश / O R D E R Per L.P.Sahu, Am: These Are The Appeals Filed By The Assessee Against The Separate Orders Of Cit(A)-2, Bhubaneswar, Dated 11.09.2018 & 29.08.2018 For Assessment Years 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. Since, Similar Issues Have Been Raised In All The Appeals, Therefore, For The Sake Of Convenience & Brevity, We Shall Decide The Appeal Of The Assessee For A.Y.2013-2014 In It(Ss)A No.132/Ctk/2018 After Taking Into Consideration The Grounds & Facts Mentioned

153B of the Income Tax Act, 1961 will become unworkable. It is a settled proposition that any interpretation which makes the provision unworkable should not be accepted. 7.10 Considering the above mentioned discussion and decisions in favour of Revenue, it is held that the order of the Assessing Officer is valid. The ground of appeal is dismissed

KOTHAKOTA RAMA RAO,RAYAGADA vs. ACIT, CENTRAL CIRCLE-1, BHUBANESWAR

In the result, appeals of the assessee i

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./Ita No.132/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P & आयकर अऩीऱ सं./Ita Nos.19&20/Ctk/2019 & Ita No.386/Ctk/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तारीख / Date Of Hearing : 15/07/2020 घोषणा की तारीख/Date Of Pronouncement : 31/08/2020 आदेश / O R D E R Per L.P.Sahu, Am: These Are The Appeals Filed By The Assessee Against The Separate Orders Of Cit(A)-2, Bhubaneswar, Dated 11.09.2018 & 29.08.2018 For Assessment Years 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. Since, Similar Issues Have Been Raised In All The Appeals, Therefore, For The Sake Of Convenience & Brevity, We Shall Decide The Appeal Of The Assessee For A.Y.2013-2014 In It(Ss)A No.132/Ctk/2018 After Taking Into Consideration The Grounds & Facts Mentioned

153B of the Income Tax Act, 1961 will become unworkable. It is a settled proposition that any interpretation which makes the provision unworkable should not be accepted. 7.10 Considering the above mentioned discussion and decisions in favour of Revenue, it is held that the order of the Assessing Officer is valid. The ground of appeal is dismissed

BASUKINATH BUILDERS PVT. LTD.,SUNDARGARH vs. PRINCIPAL CIT(CENTRAL), VISAKHAPATNAM

In the result, appeal of the assessee is allowed

153B and 153C in the IT Act. 9. What Section 153A contemplates is that, notwithstanding the regular provisions for assessment/reassessment contained in the IT Act, where search is conducted under Section 132 or requisition is made under Section 132A on or after 31/5/2003 in the case of any person, the Assessing Officer shall issue notice to such person requiring

BASUKINATH LOGISTICS PVT. LTD,SUNDARGARH vs. PRINCIPAL CIT(CENTRAL), VISAKHAPATNAM

In the result, appeal of the assessee is allowed

153B and 153C in the IT Act. 9. What Section 153A contemplates is that, notwithstanding the regular provisions for assessment/reassessment contained in the IT Act, where search is conducted under Section 132 or requisition is made under Section 132A on or after 31/5/2003 in the case of any person, the Assessing Officer shall issue notice to such person requiring

M/S. BAJRANGBALI STEEL INDUSTRIES PVT. LTD,ROURKLA vs. ACIT, CENTRAL CIRCLE, SAMBALPUR

In the result, appeals of the assessee in IT(SS)A No

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.31 To 33/Ctk/2022 (ननधाारण वषा / Assessment Year : 2016-2017 To 2018-2019) M/S Bee Pee Rollers Pvt. Ltd., Vs Acit, Central Circle, Sambalpur Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aabcb 3593 P & आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.34 To 39/Ctk/2022 & आयकर अऩीऱ/Ita No.109/Ctk/2022 (ननधाारण वषा / Assessment Year : 2014-2017 To 2020-2021) M/S Bajrangbali Steel Industries Pvt. Vs Acit, Central Circle, Sambalpur Ltd., Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aabcb 3594 L & आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.40 To 44/Ctk/2022 (ननधाारण वषा / Assessment Year : 2014-2015 To 2018-2019) M/S Bajrangbali Re-Rollers Pvt. Ltd. Vs Acit, Central Circle, Sambalpur Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aaccb 6678 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.K.Tulsiyan, Advocate With Shri B.K. Tibrewal, Ca & Ms. Nisha Rachh, Ca Shri M.K.Gautam, Pr.Cit(Osd) राजस्व की ओर से /Revenue By : सुनवाई की तारीख / Date Of Hearing : 28/03/2023 घोषणा की तारीख/Date Of Pronouncement : 28/03/2023

disallowance resulting 5 IT(SS)A No.31-44/CTK/2022 & ITA No.109/CTK/2022 in addition to income made for Rs.19,39,60,866/-, is directed to be deleted.” The ITAT by its judgment dated 16th May, 2014 relied on the selfsame reasoning and dismissed the appeal of the revenue. Likewise, the High Court by the impugned judgment dated 5th July, 2017, affirmed the judgments

ACIT, CENTRAL CIRCLE-1, BHUBANESWAR vs. M/S. SRI SAI RAMESWARA SOLVENTS PVT. LTD., KORAPUT

In the result, appeals of the revenue in IT(SS)A Nos

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर (तऱाशियाां और अशिग्रहण) अऩीऱ सं/It(Ss)A Nos.04-06/Ctk/2021 (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) Acit, Central Circle-1, Vs M/S Sri Sai Rameswara Solvents Bhubaneswar Pvt. Ltd., Bhadraya Street, Jeypore, Koraput-764001 Pan No. : Aajcs 3201 K & Cross Objection Nos.24-26/Ctk/2021 (Arising Out Of It(Ss)A Nos.04-06/Ctk/2021) (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) M M/S Sri Sai Rameswara Solvents Vs Acit, Central Circle-1, Pvt. Ltd., Bhadraya Street, Bhubaneswar Jeypore, Koraput-764001 Pan No. : Aajcs 3201 K & आयकर अऩीऱ सं/Ita Nos.81-83/Ctk/2021 (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) Acit, Central Circle-1, Vs M/S Sri Sai Rameswara Solvents Bhubaneswar Pvt. Ltd., Bhadraya Street, Jeypore, Koraput-764001 Pan No. : Aajcs 3201 K & Cross Objection Nos.27-29/Ctk/2021 (Arising Out Of Ita Nos.81-83/Ctk/2021) (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) M/S Sri Sai Rameswara Solvents Vs Dcit, Corporate Circle-1(2), Pvt. Ltd., Bhadraya Street, Bhubaneswar Jeypore, Koraput-764001 Pan No. : Aabcp 3276 D (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

disallowance u/s.40A(3) of the Act was not to be done as payments had been made in excess of Rs.20,000/- or above on a single day to a single party. It was the submission that the assessee had responded mentioning four issues, first in respect of expenses below or at Rs.20000/-, second was the payment to cultivator and third

ACIT, CENTRAL CIRCLE-1, BHUBANESWAR vs. M/S. SRI SAI RAMESWARA SOLVENTS PVT. LTD., KORAPUT

In the result, appeals of the revenue in IT(SS)A Nos

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर (तऱाशियाां और अशिग्रहण) अऩीऱ सं/It(Ss)A Nos.04-06/Ctk/2021 (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) Acit, Central Circle-1, Vs M/S Sri Sai Rameswara Solvents Bhubaneswar Pvt. Ltd., Bhadraya Street, Jeypore, Koraput-764001 Pan No. : Aajcs 3201 K & Cross Objection Nos.24-26/Ctk/2021 (Arising Out Of It(Ss)A Nos.04-06/Ctk/2021) (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) M M/S Sri Sai Rameswara Solvents Vs Acit, Central Circle-1, Pvt. Ltd., Bhadraya Street, Bhubaneswar Jeypore, Koraput-764001 Pan No. : Aajcs 3201 K & आयकर अऩीऱ सं/Ita Nos.81-83/Ctk/2021 (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) Acit, Central Circle-1, Vs M/S Sri Sai Rameswara Solvents Bhubaneswar Pvt. Ltd., Bhadraya Street, Jeypore, Koraput-764001 Pan No. : Aajcs 3201 K & Cross Objection Nos.27-29/Ctk/2021 (Arising Out Of Ita Nos.81-83/Ctk/2021) (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) M/S Sri Sai Rameswara Solvents Vs Dcit, Corporate Circle-1(2), Pvt. Ltd., Bhadraya Street, Bhubaneswar Jeypore, Koraput-764001 Pan No. : Aabcp 3276 D (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

disallowance u/s.40A(3) of the Act was not to be done as payments had been made in excess of Rs.20,000/- or above on a single day to a single party. It was the submission that the assessee had responded mentioning four issues, first in respect of expenses below or at Rs.20000/-, second was the payment to cultivator and third

ACIT, CENTRAL CIRCLE-1, BHUBANESWAR vs. M/S. SRI SAI RAMESWARA SOLVENTS PVT. LTD., KORAPUT

In the result, appeals of the revenue in IT(SS)A Nos

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर (तऱाशियाां और अशिग्रहण) अऩीऱ सं/It(Ss)A Nos.04-06/Ctk/2021 (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) Acit, Central Circle-1, Vs M/S Sri Sai Rameswara Solvents Bhubaneswar Pvt. Ltd., Bhadraya Street, Jeypore, Koraput-764001 Pan No. : Aajcs 3201 K & Cross Objection Nos.24-26/Ctk/2021 (Arising Out Of It(Ss)A Nos.04-06/Ctk/2021) (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) M M/S Sri Sai Rameswara Solvents Vs Acit, Central Circle-1, Pvt. Ltd., Bhadraya Street, Bhubaneswar Jeypore, Koraput-764001 Pan No. : Aajcs 3201 K & आयकर अऩीऱ सं/Ita Nos.81-83/Ctk/2021 (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) Acit, Central Circle-1, Vs M/S Sri Sai Rameswara Solvents Bhubaneswar Pvt. Ltd., Bhadraya Street, Jeypore, Koraput-764001 Pan No. : Aajcs 3201 K & Cross Objection Nos.27-29/Ctk/2021 (Arising Out Of Ita Nos.81-83/Ctk/2021) (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) M/S Sri Sai Rameswara Solvents Vs Dcit, Corporate Circle-1(2), Pvt. Ltd., Bhadraya Street, Bhubaneswar Jeypore, Koraput-764001 Pan No. : Aabcp 3276 D (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

disallowance u/s.40A(3) of the Act was not to be done as payments had been made in excess of Rs.20,000/- or above on a single day to a single party. It was the submission that the assessee had responded mentioning four issues, first in respect of expenses below or at Rs.20000/-, second was the payment to cultivator and third

ACIT, BHUBANESWAR vs. KALINGA INSTITUTE OF INDUSTRIAL TECHNOLOSY, BHUBANESWAR

In the result, appeals of the assessee i

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.266, 162&217/Ctk/2014 ("नधा"रण वष" / Assessment Year :2006-07&2005-06) Kalinga Institute Of Industrial Vs. Acit, Circle-2(2), Technology (Kiit), Plot No.383, Bhubaneswar, Odisha 384, Kiit Campus-1, Patia, Bhubaneswar-751024, Odisha "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatk 3103 C (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.108&294/Ctk/2014 ("नधा"रण वष" / Assessment Year : 2004-05&2006-07) Acit, Circle-2(2), Vs. Kalinga Institute Of Industrial Bhubaneswar, Odisha Technology (Kiit), Plot No.383, 384, Kiit Campus-1, Patia, Bhubaneswar-751024, Odisha "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatk 3103 C (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & Cross Objection No.27&42/Ctk/2014 ("नधा"रण वष" / Assessment Year :2004-05 & 2006-07) Kalinga Institute Of Industrial Vs. Acit, Circle-2(2), Technology (Kiit), Plot No.383, Bhubaneswar, Odisha 384, Kiit Campus-1, Patia, Bhubaneswar-751024, Odisha "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatk 3103 C (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri S.K.Agrawalla, Ar राज"व क" ओर से /Revenue By : Shri Kunal Singh,Citdr सुनवाई क" तार"ख / Date Of Hearing : 29/08/2017 घोषणा क" तार"ख/Date Of Pronouncement 31/08/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: & Co No.42&27/Ctk/2014 These Are The Cross Appeals Filed By The Assessee & The Revenue

section 147 of the Act. h. That, during the pendency of assessment proceedings the Ld. Assessing Officer is not permitted to reopen the case u/s 147 and issue notice u/s 148, therefore the reassessment proceedings are illegal and void ab-initio. 2. That, the Commissioner of Income Tax (Appeals) has committed an error law in endorsing the action

ACIT, BHUBANESWAR vs. KALINGA INSTITUTE OF INDUSTRIAL TECHNOLOGY (KIIT), BHUBANESWAR

In the result, appeals of the assessee i

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.266, 162&217/Ctk/2014 ("नधा"रण वष" / Assessment Year :2006-07&2005-06) Kalinga Institute Of Industrial Vs. Acit, Circle-2(2), Technology (Kiit), Plot No.383, Bhubaneswar, Odisha 384, Kiit Campus-1, Patia, Bhubaneswar-751024, Odisha "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatk 3103 C (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.108&294/Ctk/2014 ("नधा"रण वष" / Assessment Year : 2004-05&2006-07) Acit, Circle-2(2), Vs. Kalinga Institute Of Industrial Bhubaneswar, Odisha Technology (Kiit), Plot No.383, 384, Kiit Campus-1, Patia, Bhubaneswar-751024, Odisha "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatk 3103 C (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & Cross Objection No.27&42/Ctk/2014 ("नधा"रण वष" / Assessment Year :2004-05 & 2006-07) Kalinga Institute Of Industrial Vs. Acit, Circle-2(2), Technology (Kiit), Plot No.383, Bhubaneswar, Odisha 384, Kiit Campus-1, Patia, Bhubaneswar-751024, Odisha "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatk 3103 C (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri S.K.Agrawalla, Ar राज"व क" ओर से /Revenue By : Shri Kunal Singh,Citdr सुनवाई क" तार"ख / Date Of Hearing : 29/08/2017 घोषणा क" तार"ख/Date Of Pronouncement 31/08/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: & Co No.42&27/Ctk/2014 These Are The Cross Appeals Filed By The Assessee & The Revenue

section 147 of the Act. h. That, during the pendency of assessment proceedings the Ld. Assessing Officer is not permitted to reopen the case u/s 147 and issue notice u/s 148, therefore the reassessment proceedings are illegal and void ab-initio. 2. That, the Commissioner of Income Tax (Appeals) has committed an error law in endorsing the action

ACIT, CIRCLE-2(2), BHUBANESWAR, BHUBANESWAR vs. M/S. KALINGA INSTITUTE OF INDUSTRIAL TECHNOLOGY, BHUBANESWAR

In the result, appeals of the assessee i

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.266, 162&217/Ctk/2014 ("नधा"रण वष" / Assessment Year :2006-07&2005-06) Kalinga Institute Of Industrial Vs. Acit, Circle-2(2), Technology (Kiit), Plot No.383, Bhubaneswar, Odisha 384, Kiit Campus-1, Patia, Bhubaneswar-751024, Odisha "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatk 3103 C (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.108&294/Ctk/2014 ("नधा"रण वष" / Assessment Year : 2004-05&2006-07) Acit, Circle-2(2), Vs. Kalinga Institute Of Industrial Bhubaneswar, Odisha Technology (Kiit), Plot No.383, 384, Kiit Campus-1, Patia, Bhubaneswar-751024, Odisha "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatk 3103 C (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & Cross Objection No.27&42/Ctk/2014 ("नधा"रण वष" / Assessment Year :2004-05 & 2006-07) Kalinga Institute Of Industrial Vs. Acit, Circle-2(2), Technology (Kiit), Plot No.383, Bhubaneswar, Odisha 384, Kiit Campus-1, Patia, Bhubaneswar-751024, Odisha "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatk 3103 C (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri S.K.Agrawalla, Ar राज"व क" ओर से /Revenue By : Shri Kunal Singh,Citdr सुनवाई क" तार"ख / Date Of Hearing : 29/08/2017 घोषणा क" तार"ख/Date Of Pronouncement 31/08/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: & Co No.42&27/Ctk/2014 These Are The Cross Appeals Filed By The Assessee & The Revenue

section 147 of the Act. h. That, during the pendency of assessment proceedings the Ld. Assessing Officer is not permitted to reopen the case u/s 147 and issue notice u/s 148, therefore the reassessment proceedings are illegal and void ab-initio. 2. That, the Commissioner of Income Tax (Appeals) has committed an error law in endorsing the action

KALINGA INSTITUTE OF INDUSTRIAL TECHNOLOGY(KIIT),BHUBANESWAR vs. ACIT, CIRCLE2(2), BHUBANESWAR, BHUBANESWAR

In the result, appeals of the assessee i

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.266, 162&217/Ctk/2014 ("नधा"रण वष" / Assessment Year :2006-07&2005-06) Kalinga Institute Of Industrial Vs. Acit, Circle-2(2), Technology (Kiit), Plot No.383, Bhubaneswar, Odisha 384, Kiit Campus-1, Patia, Bhubaneswar-751024, Odisha "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatk 3103 C (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.108&294/Ctk/2014 ("नधा"रण वष" / Assessment Year : 2004-05&2006-07) Acit, Circle-2(2), Vs. Kalinga Institute Of Industrial Bhubaneswar, Odisha Technology (Kiit), Plot No.383, 384, Kiit Campus-1, Patia, Bhubaneswar-751024, Odisha "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatk 3103 C (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & Cross Objection No.27&42/Ctk/2014 ("नधा"रण वष" / Assessment Year :2004-05 & 2006-07) Kalinga Institute Of Industrial Vs. Acit, Circle-2(2), Technology (Kiit), Plot No.383, Bhubaneswar, Odisha 384, Kiit Campus-1, Patia, Bhubaneswar-751024, Odisha "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatk 3103 C (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri S.K.Agrawalla, Ar राज"व क" ओर से /Revenue By : Shri Kunal Singh,Citdr सुनवाई क" तार"ख / Date Of Hearing : 29/08/2017 घोषणा क" तार"ख/Date Of Pronouncement 31/08/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: & Co No.42&27/Ctk/2014 These Are The Cross Appeals Filed By The Assessee & The Revenue

section 147 of the Act. h. That, during the pendency of assessment proceedings the Ld. Assessing Officer is not permitted to reopen the case u/s 147 and issue notice u/s 148, therefore the reassessment proceedings are illegal and void ab-initio. 2. That, the Commissioner of Income Tax (Appeals) has committed an error law in endorsing the action